The gold leaf. [volume] (Henderson, N.C.) 1881-1911, 1887-04-14

of list takers and assessors of the sew
eral townships shall compose board OF
equalization for the county, and shall
meet on the first Monday in July.
The chairman of the board of county
commissioners shall be chairman of
said board of equalization, and shall
lay before the board Of equalization
the returns of the list takers and as
SCISSORS. Said board shall equalize the
valuations SO that each tract or lot or
article of personal property shall be
entered on the tax list at its true value
in money, and, for this purpose, they
shall observe the following rules:
I) They shall raise the valuation
of such tracts or lots of real property
or articles Of personal property, as in
their opinion, have been returned be
low their true value, to such price or
sum as they may believe to be true
value thereof.
! (2) They shall reduce the valuation
of such tracts and lots or articles OF
personal property, as, in their opinion,
have been returned above their true
value, as compared with the average
valuation of real or personal property
of such county. In regard to real
or personal property Of such county.
In regard to real property, they shall
have due regard to the relative situa-
ton, quality of soil, improvement, nat
ural and artificial advantages possessed
by each tract or lot.
CD They shall not reduce the ag-
gregate value of the real or personal
property of the county below the ag-
gregate value thereof, as returned by
the assessors.
Sec. 8. The board of county com
missioners Shall allow each list takel
and assessor such compensation as SAID
board shall deem just and proper fol
each day actually engaged in the per
formanCe Of his duties; said board O
county commissioners shall also allo"
each member of the board of equallza
ton such per diem for the number o
days actually engaged in the perform
ance of his duties as the said board o
commissioners shall deem just ano
proper. and, in addition thereto, mile
AGE at the rate of five cents for eaCl
mile necessarily travelled in attending
the meeting of the board Of equaliza
! ton. The per diem and mileage al
> lowed, as provided in this section
! shall be paid by the county.
E Sec. @. The board Of county com
missioners shall, annually, at thei
-, April session, except in the year whe1
there shall be an assessment OF proper
, ty, appoint one competent person L
each township to list all the land
> therein at the valuation assessed on tn
same, and all personal property in sal
township. Said board of commission
. ers shall allow such township list takel
y such compensation for their services
; the board shall deem just and prope
for the number of days actually en-
+ ployed, or engaged, to be paid by tt
-c county.
- - Sec. 10. Each township list take
n appointed under the authority OF tt
,s preceding section, shall advertise
five or more public places within tt
rs township, Immediately after his a
- 10 pointment, notifying all tax payers
~ return to him all the real and person
property which each shall own On II
:, first day Of June, and said retug
-. shall be made to the list taker durn
= the month Of June, under the pal
i, and penalties prescribed by law. la
-. list taker shall attend at two or mo
~ places in each township for the pu
pose of taking a list of property
,o taxation.